VAT the receivable was included in the revenue register for May. The payment deadline on the invoice is set for June . If the buyer does not pay for the invoice by September Mrs. Krystyna may reduce the taxable base on September . > Such an operation is not subject to accounting in the revenue register.of the month of September by the amount of PLN . Example Mr Andrzej runs a business receives a lump sum payment and is also a VAT payer. In June he purchased goods for the amount of PLN gross including PLN VAT.
The invoice payment deadline was August . days from the expiry of the payment deadline expire on November . If Mr. Andrzej does not philippines photo editor make the payment within this deadline he is obliged to increase the tax base the amount of PLN net.Entrepreneurs who pay a lump sum do not record tax-deductible costs therefore they cannot reduce the costs but only increase the basis for lump sum taxation.
The fundamental difference in the method of settling bad debt relief is that the creditor has the right to reduce taxable income while the debtor is obliged to increase taxable income. Reducing or increasing the basis for taxation is carried out using the same lump sum rates as on the issued sales invoice.
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